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Keywords: 150-hour requirement
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Journal Articles
Issues in Accounting Education (2017) 32 (1): 1–15.
Published: 01 February 2017
... reviewers for their helpful comments. Editor's note: Accepted by Lori Holder-Webb. March 2015 October 2015 2017 150-hour requirement 120-hour requirement provisional CPA examination pass rates The 150-hour education requirement for licensure has been the subject...
Journal Articles
Journal Articles
Issues in Accounting Education (2012) 27 (4): 1045–1057.
Published: 01 November 2012
... on pass rates. Gramling and Rosman (2009 ; hereafter GR) extended AW by examining the number of candidates based on whether the 150-hour requirement applies to the exam or for licensure, concluding that the 150-hour requirement does not reduce the number of candidates taking and passing the exam...